Fraud


The AICPA publishes a series of actual case studies involving poor judgment or illegal accounting practices. In them, managers face a variety of ethical dilemmas. The cases cover accounting and auditing, as well as professional ethics, corporate leadership and regulatory, legal and financial analysis. The series, which the AICPA developed to teach and inspire businesspeople to identify and prevent fraud, is available free at http://antifraud.aicpa.org/Resources/Tools+and+Aids/Case+Studies/
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PODCAST

What’s next for potential CPA licensure changes

A new model proposed by NASBA and the AICPA is designed with an eye on the future for newly licensed CPAs. The AICPA's Carl Mayes, CPA, provides background on the project and a look ahead to 2020.

VIDEO

What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.